The tariff classification of germination trays from Argentina.
Issued July 28, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9880, 9817.00.5000
Product description
The germination trays are composed of polystyrene plastic. They are used to germinate seeds and produce seedlings of horticultural plants, such as flowers and vegetables.
CBP rationale
The applicable subheading for the germination trays will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.
Full text
NY J87307 July 28, 2003 CLA-2-39:RR:NC:SP:221 J87307 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 9817.00.5000 Mr. Guillermo H. Gonzalo 1907 Harbor Pointe Circle Weston, FL 33327 RE: The tariff classification of germination trays from Argentina. Dear Mr. Gonzalo: In your letter dated July 7, 2003, you requested a classification ruling. The germination trays are composed of polystyrene plastic. They are used to germinate seeds and produce seedlings of horticultural plants, such as flowers and vegetables. The applicable subheading for the germination trays will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Articles classifiable under subheading 3926.90.9880, HTS, which are products of Argentina may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term “T-GSP”. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the plastic germination trays would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Classification of agricultural shelving from China for use in the cultivation of mushrooms
The tariff classification of cast iron floor panels from China
The tariff classification of dual chamber cow waterbeds from Taiwan
The tariff classification of plastic planter saucers from China
The tariff classification of hoop houses from China
The tariff classification of planter saucers, kneeling pads, trellises and timers from China
The applicability of agricultural actual use provisions on greenhouses from China
The tariff classification of a plastic planter from China
The tariff classification of a molded plastic change purse from China
The tariff classification of greenhouses and cold frames from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →